Independent Standard-Setting Boards

The International Auditing and Assurance Standards Board sets high-quality international standards for auditing, assurance, and quality control that strengthen public confidence in the global profession.

The International Accounting Education Standards Board establishes standards, in the area of professional accounting education, that prescribe technical competence and professional skills, values, ethics, and attitudes.

The International Public Sector Accounting Standards Board develops standards, guidance, and resources for use by public sector entities around the world for preparation of general purpose financial statements.

Welcome to the MOSAIC website, your portal to resources and news from around the world about the development of the accountancy profession and professional accountancy organizations. Click on the map, by the list of regions/countries, or select a topic to find information or visit the Capacity Building Projects database.

IFAC estimates that more than US $100 million is needed to ensure strong, well-developed professional accountancy organizations in all areas of the world.

The maps displayed on the IFAC website are for reference only. The boundaries and other information do not imply, on the part of IFAC, any judgment on the legal status of any territory or any endorsement or acceptance of such boundaries.

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Welcome to the MOSAIC website! Please take the tour to see what is featured on the website and where to find resources.

News  From major news outlets as well as the online press rooms of IFAC and its members, this curated newsfeed features general accountancy news on the MOSAIC homepage and topical news on the corresponding topic pages.

Topics  Five key topic areas of key importance to the development of the accountancy profession and professional accountancy organizations.

Each topic features Resources from IFAC, our members, and international and national bodies, with descriptions and links to the resource (hosted on source/third-party site). Resources can be filtered by subcategory, source, and type.

Additional details are available about MOSAIC and its 13 signatories.

Resources can also be accessed from the country level via a listing of all regions and countries

The homepage also features some of the most recent key resources added to the MOSAIC website.

Users are asked to share additional content for inclusion on the IFAC-MOSAIC website.

ALL RIGHTS ARE RESERVED. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (i.e. professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of the International Federation of Accountants (IFAC). Please direct permission requests to permissions@ifac.org. See also Permissions Information.